On December 1st, the water source tax pilot was extended to nine provinces.

Abstract water resources tax reform Hebei year and a half later, on December 1 at 9 provinces of Beijing, Tianjin, Shanxi, Inner Mongolia, Henan, Shandong, Sichuan, Ningxia, Shaanxi (autonomous regions and municipalities) will be incorporated into the water tax Reform pilots and use tax leverage to curb unreasonable water use behavior. Ministry of Finance,...

After one and a half years of pilot water resources tax reform in Hebei Province, from December 1st, Beijing, Tianjin, Shanxi, Inner Mongolia, Henan, Shandong, Sichuan, Ningxia, Shaanxi and other nine provinces (autonomous regions and municipalities) will also be included in the water tax reform. Pilot, using tax leverage to suppress unreasonable water use behavior.

The Ministry of Finance, the State Administration of Taxation and the Ministry of Water Resources jointly issued a document on the 28th, announcing the expansion of the pilot reform of the water resources tax, and stated that the pilot aims to accumulate experience for the comprehensive implementation of reforms, and that after the conditions are ripe, the opportunity will be comprehensively introduced across the country.

The water resource tax is not a new tax in China, but a tax item under the resource tax of more than 30 years of history. According to the “Implementation Measures for Expanding the Water Resources Tax Reform Pilot” of the three departments, the water resources tax is subject to quantitative assessment. The taxation targets are surface water and groundwater such as rivers, rivers and lakes (water reservoirs).

Water tax bill

Taxation objects: surface water and groundwater such as rivers, rivers, and lakes (water reservoirs).

Taxpayer: Units and individuals who directly use surface water and groundwater. However, there are six cases in which there is no resource tax, including family life and sporadic free-range, captive livestock and poultry drinking.

Taxation principle: The taxation fee will not increase the burden of normal production and living water for enterprises and residents. However, the differential tax amount should be implemented according to the nature of different water use. The groundwater tax should be higher than the surface water. The groundwater tax in the over-mining area should be higher than the non-over-exploitation area. The groundwater tax in the over-exploitation area should be increased by 1 to 4 times. The quota water is levied one to three times; the special industry is taxed from high; the water for agricultural production exceeding the prescribed limit, and the water for rural centralized drinking water project are taxed from low. At the same time, the measures stipulate six tax exemptions for tax exemption for agricultural production and tax exemption for sewage treatment and reuse water.

The levy party: the water resource tax shall be levied and managed by the tax authorities according to law, and the water conservancy department shall be responsible for approving the water consumption, and the taxpayer shall file the tax return according to law. The water resource tax revenue during the pilot period was all left in place.

Focus

Tax standard shift

Will my family water save more?

“The water tax should be levied on a large scale. Is my water fee overpaid?” “I will irrigate the pigs in the future, raise pigs and raise chickens, and spend more money on water?” The water resources tax reform pilot has expanded to the common people. (58.130, 0.00, 0.00%) The impact of life is undoubtedly the most concerned.

In this regard, the Ministry of Finance and Taxation Secretary Wang Jianfan explained that the collection of water resources tax will not affect the price of urban public water supply. At present, the water resource fee is an integral part of the water price of the urban public water supply terminal. After the water resource fee is changed to tax, the collection method and the tax amount standard basically continue the current regulations, and will not affect the water price of residents and general industrial and commercial enterprises.

Take the tap water bill in the Beijing citizen's home as an example. The water price of the residents consists of three basic fees: water fee, water resource fee and sewage treatment fee. After the reform, the water price standard will remain unchanged, but the name of the water resource fee listed on the bill will not be Reappear.

“Expanding the water tax reform pilot adopts a differential taxation policy, which not only inhibits the unreasonable water demand, but also does not affect the basic water needs of the society.” Wang Jianfan introduced that after the fee change, the minimum average tax amount of the pilot provinces is, per cubic meter of surface water. 0.1 yuan to 1.6 yuan, groundwater 0.2 yuan to 4 yuan per cubic meter, the overall increase does not increase the burden of normal production and living water for enterprises and residents. Among them, in Beijing, where water shortage is serious, the minimum average tax amount of surface water and groundwater is 1.6 yuan and 4 yuan per cubic meter respectively, which is the highest in 9 provinces and autonomous regions.

Reform also guarantees rational use of water for agricultural production. For example, the reasonable amount of water used for agricultural production is exempted from taxation, and the excess of the quota is levied from low, and does not increase the burden on farmers. At the same time, rural household life and sporadic free-range, captive livestock and poultry drinking and other small amounts of water use are also included in the tax exemption.

Guo Mengzhuo, deputy director of the Water Resources Department of the Ministry of Water Resources, said that China's agricultural production consumes a large amount of water, agricultural production water is relatively extensive, and flooding is widespread, which is not conducive to the sustainable use of water resources. Taxation on the water consumption of agricultural production exceeding the prescribed limit is expected to cultivate farmers' awareness of water conservation and promote the transformation of agricultural irrigation methods.

The pilot water resource tax reform in Hebei Province for more than a year, the most obvious change of the Bengbu Water Supply Company located in the underground funnel area of ​​North China is that 70% of the city's water supply has been changed from the original groundwater source to the surface water of the South-to-North Water Transfer Project.

“Water resources are related to national economy and people's livelihood and ecological security.” Cai Zili, director of the Property and Behavioral Tax Department of the State Administration of Taxation, said that the main purpose of collecting water resources tax is not to organize how much fiscal revenue. In 2016, it was newly included in the pilot provinces, districts and cities. The total income is 13.3 billion yuan. The tax revenue is of little significance, but the ecological significance and green significance are great. The tax regulation function is used to promote the implementation of the most stringent water resources management system.

Car wash bath from high tax

How to use water in the future

How will the strict taxation measures that are used to determine the future use of groundwater from high-denominated taxes, water for special industries, high-determined taxes, water consumption for super-plans (fixed amounts), and high-determined taxes?

“Water resource tax reform is by no means a simple tax shift. Otherwise, the pilot has no meaning.” Wang Jianfan said that taxation is more rigid and binding than fees. Reform is to make economic leverage really work, and it will force high energy consumption. Water conservation in enterprises has led to the transformation of water-using methods in special industries such as car washes, bathing, golf courses and ski resorts, and has enhanced the awareness and motivation of water conservation in enterprises such as enterprises.

The reporter learned that in the serious over-exploitation area of ​​groundwater in Hebei Province, the tax standard for industrial and commercial water-consuming units is now 6 yuan/m3, which is 3 times the original water resource fee; the maximum tax rate for special industries is 80 yuan/m3. It is 40 times the original water resource fee.

Li Jiegang, deputy director of the Finance Department of Hebei Province, introduced that after the reform, Hebei Province, iron and steel and other high-water-consuming enterprises increased water-saving input. For example, Hebei Iron and Steel Group Tangshan Iron and Steel Group realized that all industrial water sources were converted to urban water, saving 14.6 million cubic meters per year. Meter. At the same time, the monthly average water consumption of special industries in some regions has also dropped by more than 30% compared with that before the reform.

“There is no doubt that the cost of water after the reform of high-energy-consuming enterprises and special industries that used to be widely used in water will rise.” Liu Shangxi, president of the China Academy of Fiscal Science, said that there must be a “green bill” in the minds of enterprises, and reform should be an opportunity. Accelerate technological innovation to improve water use efficiency, optimize water use structure, reduce unreasonable water use, and guide the future development of enterprises with the concept of green development.

In addition, many tax exemptions under the reform measures also provide guidelines for enterprises to change their water use methods, such as tax exemption for access to sewage treatment and reclaimed water, tax exemption for pumped storage power generation, and tax exemption for closed pipelines after separation and purification of oil and drainage. Wait.

Wang Jianfan said that the water resources tax reform pilot involves a wide range of areas, strong professionalism and high social attention. The pilot provinces shall promptly formulate specific implementation plans and supporting documents for reform, clarify the specific applicable tax amount for all types of water use, determine the water consumption approval method, limit the agricultural water use, groundwater over-exploitation area, severe over-exploitation area, and self-prepared wells. Measures and other policy measures. The taxation and water conservancy departments should be prepared for the collection and management.

He said that the next step will be to summarize and evaluate the implementation of the pilot in a timely manner, fully consider the differences between regions, and further improve the water resource tax system. After the conditions are ripe, the opportunity to comprehensively push the water tax reform in the country.

According to Xinhua News Agency

- Resource tax log

In 1984, China began to impose resource taxes on units and individuals engaged in the mining of mineral resources such as crude oil, natural gas and coal.

On June 1, 2010, China took the lead in reforming the taxation of crude oil and natural gas resources in Xinjiang. This is more conducive to resource-saving taxation, and opened a new round of resource tax reform.

On November 1, 2011, the oil and gas resource tax reform was extended to the whole country;

On December 1, 2014, the coal resource tax ad valorem reform was fully implemented, and the coal-related fee fund was cleared;

On May 1, 2015, the resource tax ad valorem reform covers three categories of rare earth, tungsten and molybdenum;

On July 1, 2016, the reform of the resource tax ad valorem was comprehensively introduced. The newly added 21 tax items such as iron ore, gold, graphite and sea salt were changed from the fixed amount to the ad valorem rate;

At the same time, China has taken the lead in launching a water resource fee reform pilot in Hebei Province, where groundwater is over-exploited;

On December 1, 2017, the pilot scope of water resources tax was first extended to 9 provinces, autonomous regions and municipalities such as Beijing.

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